The Uttarakhand Authority for Advance Ruling (AAR), ruled that GST is to be paid on value of Free Diesel filled in vehicle. The application under Sub-Section (1) of Section 97 of the Central Goods and Service Tax Act, 2017 and Uttarakhand State Goods and Service Tax Act, 2017, filed by M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service), applicant.
Source Taxscan